JRR Consult: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JRR Consult
Largest movements
- Receivables within one year +€18,400
up €18,400 (+714.7%), from €2,575 to €20,974
of which Trade receivables: +€18,015
- Cash +€3,253
up €3,253 (+6.4%), from €51,164 to €54,417
mainly Other debts (+€125,410) and Net result for the year (+€49,984)
- Other debts +€125,410
up €125,410 (+2774.5%), from €4,520 to €129,930
- Reserves -€124,000
down €124,000 (-99.9%), from €124,064 to €64
- Trade debts +€19,336
up €19,336 (+1700.0%), from €1,137 to €20,473
- Accrued charges and deferred income +€1,978
new in 2025: €1,978
- Financial charges +€1,882
up €1,882 (+934.6%), from €201 to €2,083
- Gross operating margin +€435
up €435, from -€234 to €202
- Taxes -€396
down €396 (-77.5%), from €511 to €115
- Other operating charges +€4
up €4 (+2.6%), from €141 to €144
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,803 | €155,456 | +€21,653 | +16.2% |
| Fixed assets | 21/28 | €5,064 | €5,064 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,064 | €4,064 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,064 | €4,064 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €128,739 | €150,392 | +€21,653 | +16.8% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,575 | €20,974 | +€18,400 | +714.7% |
| Trade receivables | 40 | €450 | €18,465 | +€18,015 | +4003.3% |
| Other amounts receivable | 41 | €2,125 | €2,509 | +€385 | +18.1% |
| Cash at bank and in hand | 54/58 | €51,164 | €54,417 | +€3,253 | +6.4% |
| Total equity and liabilities | 10/49 | €133,803 | €155,456 | +€21,653 | +16.2% |
| Equity | 10/15 | €126,564 | €2,564 | -€124,000 | -98.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €124,064 | €64 | -€124,000 | -99.9% |
| Distributable reserves | 133 | €124,064 | €64 | -€124,000 | -99.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,239 | €152,892 | +€145,653 | +2012.0% |
| Amounts payable within one year | 42/48 | €7,239 | €150,914 | +€143,675 | +1984.7% |
| Trade debts | 44 | €1,137 | €20,473 | +€19,336 | +1700.0% |
| Suppliers | 440/4 | €1,137 | €20,473 | +€19,336 | +1700.0% |
| Taxes, remuneration and social security | 45 | €1,582 | €511 | -€1,071 | -67.7% |
| Taxes | 450/3 | €1,582 | €511 | -€1,071 | -67.7% |
| Other amounts payable | 47/48 | €4,520 | €129,930 | +€125,410 | +2774.5% |
| Accrued charges and deferred income | 492/3 | - | €1,978 | +€1,978 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€234 | €202 | +€435 | |
| Operating profit (loss) | 9901 | -€374 | €58 | +€432 | |
| Financial income | 75/76B | €52,125 | €52,125 | = | 0.0% |
| Recurring financial income | 75 | €52,125 | €52,125 | = | 0.0% |
| Financial charges | 65/66B | €201 | €2,083 | +€1,882 | +934.6% |
| Recurring financial charges | 65 | €201 | €2,083 | +€1,882 | +934.6% |
| Profit (loss) for the period before taxes | 9903 | €51,549 | €50,099 | -€1,450 | -2.8% |
| Income taxes | 67/77 | €511 | €115 | -€396 | -77.5% |
| Profit (loss) for the period | 9904 | €51,038 | €49,984 | -€1,054 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,038 | €49,984 | -€1,054 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.